ARM 38.5.160. WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS

(1) If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, submit for each such associated company or nonutility department work papers showing the following: (a) The amount of the charges or credits during the test period; (b) The account classification or classifications charged or credited; (c) Descriptions of the specific services performed for or by the associated company or nonutility department; (d) The basis used in determining the amounts of the charges or credits.